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V2506-23 ·18 September 2023 ·consulta-vinculante Medium impact
Tax

The dissolution of a community of property with the adjudication of indivisible estates is not subject to Transfer Tax or Real Estate Transfer Tax

Two entities owning 50% each of two indivisible urban estates intend to dissolve their community by adjudicating one estate to each with economic compensation. The DGT determines that, as the assets are indivisible, the operation is not a transfer but a specification of pre-existing rights.

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Lifecycle

2023-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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